Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Remittal for fresh adjudication was ordered due to a dispute over excess input tax credit reconciliation between GSTR-2A and GSTR-2B, with the appellate proceedings returned to the adjudicating authority for fresh consideration; the petitioner must, within 30 days of receipt, deposit an additional 40% of the disputed tax in addition to the earlier 10% to obtain interim relief. The petitioner must file a detailed reply to the GST DRC-01 show cause notice treating the impugned order as an addendum and produce supporting documents; bank attachment will be lifted only upon the directed deposit and absence of other arrears, failing which recovery proceedings may resume as if the petition were dismissed.
Remittal for fresh adjudication was ordered due to a dispute over excess input tax credit reconciliation between GSTR-2A and GSTR-2B, with the appellate proceedings returned to the adjudicating authority for fresh consideration; the petitioner must, within 30 days of receipt, deposit an additional 40% of the disputed tax in addition to the earlier 10% to obtain interim relief. The petitioner must file a detailed reply to the GST DRC-01 show cause notice treating the impugned order as an addendum and produce supporting documents; bank attachment will be lifted only upon the directed deposit and absence of other arrears, failing which recovery proceedings may resume as if the petition were dismissed.
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